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The OPG promised it would simplify the Lasting Power of Attorney form this year. It was originally hoped the OPG would merge the Property & Financial Affairs form with the Health & Welfare form [...]

The news headlines about the Spanish property market have switched to recovery mode - with sales on the increase profits are to be made. The prominence given by the Press during the recessionary [...]

Whenever I do teaching around the practicalities of assessing mental capacity, the notion of unwise decisions vs incapacitous decisions is always raised. I invariably ask two questions, “Has [...]

In the administration of an estate, the Deceased’s creditors take priority over the beneficiaries. The personal representative must make full provision for liabilities before he makes any [...]

Following the Budget on 18 March 2015 the Finance Bill 2015 was published on 24 March 2015. There is little of particular interest in this version of the Bill which has to be expedited to Royal [...]

Shield v Shield [2014] EWCA 1136 | The Court of Appeal in this case were asked to decide upon the beneficial ownership of certain shares in a family company for the purpose of determining [...]

A couple of years back Microsoft introduced a new look version of its Windows Operating System. The radically changed user experience in Windows 8 with its colourful live tiles, didn’t exactly [...]

The aim of the current editors, Richard Dew and Kevin Shannon both of Ten Old Square Chambers, was to bring the classic text up to date without spoiling the quality of the text or the elegance or [...]

The 2015 Finance Bill looks set to deal a swift and fatal estoc blow to the Rysaffe or “pilot trust” scheme. In the last few decades, these inheritance tax mitigation schemes have been the pride [...]

Recent changes to personal pensions and self-invested personal pensions (SIPPs) on retirement have received significant coverage in the media. Beyond the headline-grabbing talk of buying a [...]